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Exploring the impact of carbon emission disclosure on firm financial performance: moderating role of firm size.

Authors :
Bedi, Ankita
Singh, Balwinder
Source :
Management Research Review; 2024, Vol. 47 Issue 11, p1705-1721, 17p
Publication Year :
2024

Abstract

Purpose: Based on stakeholder and legitimacy theory, this paper aims to investigate the impact of carbon emission disclosure on firm financial performance. Further, the study attempts to explore the potential moderating effect of firm size on this relationship. Design/methodology/approach: The study is based on BSE 100 Indian firms for the period of 2018–2019 to 2020–2021. The association between carbon emission disclosure and firm financial performance, along with the moderating role of firm size, has been explored through regression models. Findings: The present study confirmed the significant and negative association between carbon emission disclosure and firm financial performance. Furthermore, results reveal that firm size positively moderates the relationship between carbon emission disclosure and firm financial performance. Social implications: Carbon emission disclosure helps corporate organizations advance the issues of climate change disclosure both nationally and globally. Originality/value: To the best of the authors' knowledge, the current study is the first of its kind to explore the potential moderating effect of firm size on the relationship between carbon emission disclosure and firm financial performance. The current study provides significant novel insights into sustainability, climate change and finance literature. [ABSTRACT FROM AUTHOR]

Details

Language :
English
ISSN :
20408277
Volume :
47
Issue :
11
Database :
Complementary Index
Journal :
Management Research Review
Publication Type :
Academic Journal
Accession number :
180409981
Full Text :
https://doi.org/10.1108/MRR-01-2023-0015